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Passes our checks

Student Parents Cooperative Day Care Center

EIN 91-0890896 · Seattle, WA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak44 out of 100GovernanceFair56 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Raising each dollar of donations cost 55 cents.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

To provide a safe and creative environment that fosters our children's social, emotional, cognitive, and physical growth, and instills in our children a respect for self, respect for others, and a joy for learning.

Income
$873,047
Spending
$815,248
Spent on programs
89%
Reserves
0 months of spending
Largest source of income
fees for its services, 95%
Employees
18
Volunteers
60
Highest pay
$102,890, executive director (until nov 2024)

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 44 out of 100. Higher than 12% of charities in its peer group (human services, $250k to $1m).

  • Reserves

    4 of 35

    Spendable reserves would cover -0.0 months of spending.

  • Debt

    10 of 20

    It owes 40% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 7% of income.

  • Income trend

    15 of 15

    Income rose 15% on the year before.

  • Spending floor

    0 of 15

    89% of spending went to programs and raising each dollar of donations cost 55 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 56 out of 100. Higher than 26% of charities in its peer group (human services, $250k to $1m).

  • Independent board

    25 of 25

    7 of 7 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $729,224 spent. We have created a nurturing, play-based learning environment where children develop socially, emotionally, cognitively, and physically through exploration, creativity, and hands-on experiences. Our emergent curriculum empowers children to follow their interests, build confidence, solve problems, and develop a lifelong love of learning. We have built a strong parent-teacher-child community that fosters meaningful partnerships between home and school, strengthens parenting connections, and creates a welcoming, supportive environment for families. We actively cultivate an anti-bias community that celebrates diversity in culture, family structure, abilities, lifestyles, and perspectives. Through inclusive practices and materials, we help children develop empathy, respect, confidence, and the ability to recognize and challenge bias. Our classrooms encourage independence, communication, cooperation, and emotional growth through positive guidance, empathetic conflict resolution, and respectful interactions. Children are supported in developing self-regulation, responsibility, and healthy relationships in a safe and encouraging environment. We are proud to provide enriching experiences through free play, outdoor exploration, creative expression, community engagement, and child-led discovery while preserving the joy and wonder of early childhood. We also invest in exceptional educators by supporting ongoing professional development, fair compensation, and strong workplace values, ensuring children and families receive thoughtful, high-quality care and education.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Worth knowing.

    Status was revoked on November 15, 2022 for not filing returns for three years, and reinstated on November 15, 2022.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since March 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.